Adecoagro S.A.

Annual Trend FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 FY 2023 FY 2024 FY 2025
Cash flows from operating activities:
Depreciation $126.8m $150.1m $153.0m $173.2m $140.6m $167.3m $188.8m $198.3m $223.8m $195.8m
Amortization $701k $936k $1.2m $1.2m $1.3m $1.6m $2.3m $1.7m $2.3m $2.8m
Depreciation of right of use assets $0 $0 $45.2m $40.8m $49.2m $63.3m $74.1m $77.9m $72.9m
Adjustments For Share-Based Payments $4.8m $5.6m $4.7m $4.7m $4.3m $6.4m $10.2m $8.6m $6.7m
(Insurance recovery) / impairment due to fire $0 $14.3m ($4.4m)
Equity settled share-based compensation granted $4.8m $5.6m $4.7m $4.7m $4.3m $6.4m $10.2m $8.6m $6.7m $11.9m
Adjustments For Income Tax Expense $9.4m ($6.1m) ($1.0m) $20.8m $12.3m $43.8m $26.8m $78.7m ($57.0m) ($174k)
Income tax expense / (benefit) $9.4m ($6.1m) ($1.0m) $20.8m $12.3m $43.8m $26.8m $78.7m ($57.0m) ($174k)
(Gain) / loss from the disposal of other property items $1.3m $986k $95k $329k ($2.2m) $397k ($3.7m) ($4.7m) $2.4m ($4.3m)
Interest, finance cost related to lease liabilities and other financial expense, net $44.7m $53.4m $44.3m $62.7m $47.7m $75.6m $83.1m $16.4m $68.3m $89.8m
Additional Financial Items
Adjustments For Decrease Increase In Trade Account Receivable ($31.0m) ($9.5m) ($65.9m) ($17.7m) ($55.2m) ($40.4m) ($60.8m) $3.7m ($68.3m) ($57.2m)
Adjustments For Finance Costs $44.7m $53.4m $44.3m $62.7m $47.7m $75.6m $83.1m $16.4m $68.3m
Adjustments For Gain Loss On Disposal Of Investments In Subsidiaries Joint Ventures And Associates $1.3m $986k $95k $329k ($554k) $10k $0 ($4.7m) $2.4m ($4.3m)
Adjustments For Increase Decrease In Trade Account Payable $39.1m $6.6m $31.1m $13.1m $828k ($1.5m) ($64.5m) ($43.9m) ($100.3m) ($57.2m)
Adjustments For Unrealised Foreign Exchange Losses Gains $19.1m $38.7m $183.2m $108.5m $109.3m ($18.9m) ($19.3m) ($90.9m) $37.6m ($5.8m)
General And Administrative Expense $50.8m $57.3m $56.1m $57.2m $53.4m $69.8m $84.3m $70.3m $103.9m
Goodwill $13.4m $12.4m
Payments Of Lease Liabilities Classified As Financing Activities $49.1m $40.3m $62.3m $91.2m $104.1m $98.5m
Payments To Acquire Or Redeem Entitys Shares $4.8m $38.4m $15.7m $4.3m $4.4m $66.5m $36.8m $26.2m $66.9m
Proceeds From Issuing Shares $380k $39k $0 $0
Purchase Of Intangible Assets Classified As Investing Activities $1.2m $2.1m $3.3m $8.6m $1.1m $1.9m $3.4m $1.3m $1.2m
(Loss) / profit for the year $3.7m $11.7m ($23.2m) $342k $1.1m $130.7m $108.6m $226.7m $92.1m ($6.8m)
Gain from the sale of farmland and other assets $0 $0 ($36.2m) ($1.4m) ($2.1m) $0 $0 ($6.3m) ($6.0m) $0
Net (gain) / loss from the fair value adjustment of Investment properties ($9.8m) ($14.6m) ($13.4m) $325k ($1.1m) $4.3m $3.0m ($10.6m) $23.4m ($3.3m)
(Gain) from derivative financial instruments and forwards $21.7m ($38.7m) ($51.5m) ($469k) $10.1m $17.3m $13.7m ($8.6m) ($1.2m) ($2.9m)
Initial recognition and changes in fair value of non-harvested biological assets (unrealized) ($9.8m) ($14.6m) $30.3m ($1.7m) ($33.0m) ($11.3m) ($44.9m) $17.7m $18.3m ($13.4m)
Changes in net realizable value of agricultural produce after harvest (unrealized) $90k ($2.4m) $647k $481k $481k $4.0m ($72k) ($2.6m) $7.3m ($876k)
Provision and allowances $341k $825k $2.1m $2.8m $1.9m $1.1m $999k $654k ($1.8m) $3.8m
Tax credits recognized $0 $0 ($19.5m) ($6.1m)
Net loss / (gain) of inflation effects on the monetary items $0 $0 ($81.9m) ($92.4m) ($12.1m) ($11.5m) $2.1m ($28.8m) ($2.4m) $9.2m
Foreign exchange (gain) / losses, net $19.1m $38.7m $183.2m $108.5m $109.3m ($18.9m) ($19.3m) ($90.9m) $37.6m ($5.8m)
Cash flow hedge – transfer from equity $85.2m $20.8m $26.7m $15.6m $24.4m $52.6m $40.2m $36.9m $28.6m $0
Subtotal $308.1m $221.3m $239.1m $340.0m $344.4m $512.7m $465.0m $507.0m $515.1m $338.1m
(Increase) / decrease in trade and other receivables ($31.0m) ($9.5m) ($65.9m) ($17.7m) ($55.2m) ($40.4m) ($60.8m) $3.7m ($68.3m) ($57.2m)
Decrease / (increase) in inventories ($22.3m) ($4.1m) ($41.5m) $10.0m ($30.2m) ($102.8m) $45.4m ($12.4m) $3.1m $43.6m
Increase in biological assets ($23.7m) ($18.0m) $3.0m ($27.0m) ($10.3m) $7.6m ($3.7m) ($23.4m) ($38.9m) ($17.8m)
Decrease / (increase) in other assets $83k $2k ($777k) ($210k) ($35k) ($303k) ($1.1m) ($37k) ($2.1m) $240k
Decrease / (increase) in derivative financial instruments ($17.9m) $40.9m $50.0m $4.0m $5.2m ($29.3m) ($9.7m) ($11.2m) $21.8m $3.8m
Decrease in trade and other payables $39.1m $6.6m $31.1m $13.1m $828k ($1.5m) ($64.5m) ($43.9m) ($100.3m) ($3.1m)
Increase in payroll and social security liabilities $3.1m $2.0m $5.9m $2.6m $4.1m $4.9m $7.7m $15.7m $4.1m $2.1m
Increase in provisions for other liabilities $1.2m $855k ($430k) ($351k) $380k $74k ($290k) $803k $1.1m $1.1m
Purchase of cattle and non-current biological assets ($1.7m) ($1.7m) ($5.7m) ($5.0m) ($7.3m) ($11.8m) ($9.1m) ($511k) ($1.9m) ($139k)
Purchases of intangible assets ($1.2m) ($2.1m) ($3.3m) ($8.6m) ($1.1m) ($1.9m) ($3.4m) ($1.3m) ($1.2m) ($2.0m)
Interest received and others $7.7m $11.2m $7.9m $8.1m $25.4m $16.7m $5.2m $62.1m $7.8m $28.8m
Proceeds from disposal of other property items $2.2m $2.8m $1.7m $2.7m $3.5m $2.9m $2.8m $4.1m $2.3m $4.7m
Proceeds from the sale of farmland and other assets $0 $0 $31.5m $5.8m $16.0m $8.1m $9.9m $33.2m $23.3m $3.3m
Acquisition of short-term investment $0 $0 ($98.0m) ($106.9m) ($47.9m) ($313.0m)
Disposals of short-term investment $0 $0 $142.5m $62.4m $295.6m
Proceeds from issuance of shares net of transaction costs $0 $0 $303.7m
Proceeds from long-term borrowings $167.4m $232.4m $45.5m $108.3m $116.0m $31.0m $41.1m $7.7m $126.8m $870.6m
Payments of long-term borrowings ($277.9m) ($602.7m) ($124.3m) ($101.8m) ($34.8m) ($108.4m) ($14.0m) ($24.1m) ($105.7m) ($213.9m)
Proceeds from short-term borrowings $257.4m $106.7m $318.1m $194.0m $207.2m $286.1m $347.9m $448.5m $169.9m $279.9m
Payments of short-term borrowings ($272.0m) ($64.8m) ($190.6m) ($127.9m) ($233.5m) ($328.5m) ($192.6m) ($420.3m) ($239.9m) ($256.3m)
Proceeds from exercise of employee share options $0 $0 $2.1m $214k $99k $45k
(Payments) / collections of derivatives financial instruments ($2.6m) $1.5m ($1.7m) $2.4m $118k ($32k) $669k ($226k)
Lease payments $0 $0 ($49.1m) ($40.3m) ($62.3m) ($91.2m) ($104.1m) ($98.5m) ($103.9m)
Purchase of own shares ($4.8m) ($38.4m) ($15.7m) ($4.3m) ($4.4m) ($66.5m) ($36.8m) ($26.2m) ($66.9m) ($10.2m)
Profit or Loss $3.7m $11.7m ($23.2m) $342k $1.1m $130.7m $108.6m $226.7m $92.1m
Cash flows from investing activities:
Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities $0 $0 $31.5m $5.8m $16.0m $8.1m $9.9m $33.2m $23.3m
Purchases of property, plant and equipment ($132.4m) ($198.6m) ($207.1m) ($252.4m) ($168.5m) ($199.3m) ($217.8m) ($241.6m) ($260.2m) ($264.1m)
Cash flows from financing activities:
Dividends paid $3 $0 $0 $2 $0 $35 $35
Dividends paid to shareholders $0 $0 ($35.0m) ($35.0m) ($35.0m) ($35.0m)
Effect of exchange rate changes and inflation on cash and cash equivalents $8.0m ($8.3m) ($18.3m) ($18.9m) ($35.3m) ($6.8m) ($16.3m) ($5.5m) $48.7m $558k
Net (decrease) / increase in cash and cash equivalents ($48.3m) $119.0m $22.7m $35.5m $81.3m ($129.7m) $47.2m $114.6m ($177.2m) $171.3m
Acquisition of subsidiaries net of cash and cash equivalents acquired $0 $0 $683k $0 $0 $1.1m ($3.2m) ($16.2m) ($676.0m)
Cash and cash equivalents at beginning of year $158.6m $269.2m $273.6m $290.3m $336.3m $199.8m $230.7m $339.8m $211.2m $383.1m
Interest Paid Classified As Financing Activities $48.4m $41.6m $50.0m $57.7m $60.0m $53.6m $44.8m $55.5m $24.6m ($95k)
Income Taxes Paid Refund Classified As Operating Activities $1.1m $2.9m $1.9m $2.3m $2.1m $2.2m $8.1m $1.3m $7.3m ($2.4m)

Values abbreviated: b = billions, m = millions, k = thousands. Per share data in USD.